https://www.taxtmi.com/forum/issue?id=121089 Unclaimed TDS credit relating to professional receipts already offered to tax may be sought through rectification under Section 154 where a return processed under Section 143(1) omitted TDS reflected in Form 26AS or AIS. TDS credit is linked to assessment of the corresponding income under Section 199 read with Rule 37BA. The rectification request should provide a TDS-wise reconciliation showing the deductor, corresponding professional receipt, inclusion in presumptive turnover, income offered, and credit claimed. en-us Wed, 26 Aug 2026 18:01:13 +0530 Wed, 26 Aug 2026 18:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121089 Unclaimed TDS credit relating to professional receipts already offered to tax may be sought through rectification under Section 154 where a return processed under Section 143(1) omitted TDS reflected in Form 26AS or AIS. TDS credit is linked to assessment of the corresponding income under Section 199 read with Rule 37BA. The rectification request should provide a TDS-wise reconciliation showing the deductor, corresponding professional receipt, inclusion in presumptive turnover, income offered, and credit claimed. Discussion-Forum Income Tax Wed, 26 Aug 2026 18:01:13 +0530 https://www.taxtmi.com/forum/issue?id=121089